Customs Import Tariff of Taiwan · CCC code · HS 1806.90
1806.90.61.00: Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis
Other chocolate products
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
1806.90 Chocolate and other food preparations containing cocoa: other
UK 8% Third-country duty 16 tariff lines 
EU specific or compound duty Third-country duty 8 tariff lines 
Türkiye 8.3% Third-country duty 8 tariff lines 
USA 3.5% – 6% General (MFN) 17 tariff lines · average 3.8% · 9× specific or compound duty 
Canada 5% – 6% General (MFN) 9 tariff lines · average 5.9% · 1× specific or compound duty 
Mexico specific or compound duty General (MFN) 2 tariff lines 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 18 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 10% – 29.8% General (MFN) 9 tariff lines · average 23.4% · 1× specific or compound duty 
GCC 5% General (MFN) 6 tariff lines 
Switzerland specific or compound duty General (MFN) 8 tariff lines 
Norway specific or compound duty General (MFN) 6 tariff lines 
North Macedonia specific or compound duty General (MFN) 8 tariff lines 
Nigeria 35% General (MFN) 2 tariff lines Taiwan lines: 1806.90
- 1806.90.10.00Mixes and bases with a basis of cocoa, for making ice cream
- 1806.90.20.00Preparations for infants or young children use, put up for retail sale - of flour, meal, starch or malt extract, containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis; or of goods of heading No.04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis
- 1806.90.30.00Mixed and doughs for the preparation of bakers' wares of heading 19.05, containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis
- 1806.90.40.00Preparations of malt extract (Horlick's malted milk, Ovaltine and the like), containing 40% or more but less than 50% by weight of cocoa calculated on a totally defatted basis
- 1806.90.51.00Milk powder, prepared, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis
- 1806.90.52.00Cream, evaporated or sterilized, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis
- 1806.90.53.00Prepared milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, containing added sugar or other sweetening matter
- 1806.90.54.00Prepared milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis, not containing added sugar or other sweetening matter
- 1806.90.55.00Flavoured milk, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis
- 1806.90.59.00Other milk, prepared, containing 5% or more but less than 10% by weight of cocoa calculated on a totally defatted basis
- 1806.90.61.00Cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing not less than 30% of rice, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis
- 1806.90.69.00Other cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included, containing more than 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis
- 1806.90.71.00Prepared foods obtained by swelling or roasting of cereals or cereal products (for example, corn flakes), containing not less than 30% of rice, containing more then 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis
- 1806.90.79.00Other prepared foods obtained by swelling or roasting of cereals or cereal products (for example, corn flakes), containing more then 6% but not more than 8% by weight of cocoa calculated on a totally defatted basis
- 1806.90.91.00Other food preparations of flour, meal, strach or malt extract, containing 40% or more but less than 50% by weight of cocoa calculated on a defatted basis, not elsewhere specified or included; other food preparations of goods of heading Nos.04.01 to 04.04, containing 5% or more but less than 10% by weight of cocoa calculated on a defatted basis
- 1806.90.92.00Other food preparations of flour, meal, starch or malt extract, containing not less than 30% of rice, containing 40% or more but less than 50% by weight of cocoa calculated on a defatted basis
- 1806.90.99.00Other articles of heading 18.06
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N335353 U.S. CBP
The tariff classification of Soup from Brazil
- N334422 U.S. CBP
The tariff classification of Powerbar® gels and powders from Germany
- N330885 U.S. CBP
The tariff classification of a frozen chocolate mousse from France
- N325630 U.S. CBP
The tariff classification of soy protein crisps from Germany
- 600016052 HMRC
A crunchy source of high quality protein. A high soy protein crisp rice-form with dark chocolate color product is used for nutritional bars and cereals where high protein and dark color are required in structured form. Used in the manufacture of sports nutrition products for human consumption.…
- 600015644 HMRC
A chocolate preparation for confectionery use made from sugar, palm oil, water, glucose syrup, rapeseed oil, fat-reduced cocoa powder, emulsifiers. The ingredients are mixed in a cooker. The mix is brought to cooking temperature to achieve the desired product texture and then deposited into a…
- 600015928 HMRC
Dried mango that is covered partially with chocolate. Ingredients: Mango, dark chocolate 35% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.
- 600015929 HMRC
Dried pineapple that is covered partially with chocolate. Ingredients: Pineapple, dark chocolate 30% (cocoa mass¹, sugar, cocoa butter¹, emulsifier (sunflower lecithin), vanilla extract), sugar, antioxidant (citric acid), preservative (sodium metabisulphite). Retail packs 100g.
91 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) preparations of headings 0403, 1901, 1902, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes
1. When imported in the form of an assortment, goods of subheadings 180620, 180631, 180632 and 180690 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2. Subheadings 18069011 and 18069019 do not cover chocolates made entirely of one type of chocolate.
CCC code 1806.90.61.00 is a line of the Customs Import Tariff of Taiwan under HS subheading 1806.90 (chocolate and other food preparations containing cocoa: other).
The column 1 rate is a specific or compound duty: NT$49/KGM.
For the same subheading, the UK duty is 8%, the Türkiye duty is 8.3%, the US duty is 3.5%–6%, the Canada duty is 5%–6%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 10%–29.8%, the GCC duty is 5% and the Nigeria duty is 35%.
Taiwan imported goods of subheading 1806.90 worth US$64m in 2024; the largest supplier was the United States.
Questions and answers
What is the Taiwan import duty for CCC code 1806.90.61.00?
The column 1 rate in the Customs Import Tariff of Taiwan is NT$49/KGM; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Taiwan import these goods from?
For subheading 1806.90 as a whole, the largest supplier in 2024 was the United States (US$20m), followed by Hong Kong SAR China.
Typical products
Everyday names, not part of the legal text.